president obama campaigned on 250 thousand dollars, and they are redefining what is middle class. now, someone who makes $300,000, that person is middle class, too, but that is fiscal cliff politics. you have the marginal rates. there are going to be some changes to the estate tax. the estate tax exemption is $5 million at a 30% rate, a 35% rate. that is going up to 40% at $5 million and will be indexed going forward, and there are some changes to dividends. taxes, and one thing that had a lot of people up in arms and took the white house a long time to convince them to go along is a delay in what is known as the sequestered. the spending cuts, the enforcement mechanisms. there is a delay in a sequestered. that means the automatic spending cuts you have heard about, they do not go into effect on january 1 as scheduled, but they do go into effect on march 3. that is paid for with something on retirement savings. there is a lot of detail. the important thing about that, and why a lot of democrats hate it is because it drops the next sequester cliff, if you will, right on top of anot